Date for determination of rate of duty and tariff valuation under Rule 9A of the Central Excise Rules, 1944 in respect of saloon cars removed at concessional rate of duty under Notfn. 162/86-CE dated 1/3/86, as taxis where such cars are not registered as taxis.

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....11/96 F.No. 202/9/96-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs, New Delhi  Subject: Date for determination of rate of duty and tariff valuation under Rule 9A of the Central Excise Rules, 1944 in respect of saloon cars removed at concessional rate of duty under Notfn. 162/86-CE dated 1/3/86, as taxis where such cars are no....

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....axis but could not be registered as taxis, as stipulated in the aforesaid notification, whether such saloon cars should descharge duty in terms of sub-rule 1 (ii) or under Sub-rule (5) of Rule 9A of the Central Excise Rules, 1944. 3. The matter has been examined by the Board. 4. In this connection, Circular No. 14/80-CX.6 (F.No. 207/2/80-CX.6) dated 24/4/1980 may be referred (copy ....

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....h saloon cars were removed from the factory or the warehouse, as the cases may be, and the rate of duty and tariff valuation shall be the rate and tariff valuation in force on that date. Sd/- (P.K. Sinha) Under Secretary to the Govt. of India __________________________________________________________ F.No. 207/2/80-CX.6 Government of India Central Board of Excise and Customs, New Delhi Cir....

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.... to clearance after payment of duty and with gate pass. That being the position, all cases of  unauthorinsed and illegal removal of excisable goods should fall under the residuary provisions, namely rule 9-A (5) which provides that in such cases that rate of duty and tariff valuation, if any, applicable to excisable goods shall be the rate and valuation in force, on the date on which duty is ....